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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/3299

Title: The Application of Management Control System in Ethiopian Commercial Banks
Authors: AYICHEW, ESHETIE
Advisors: Dr. Ulaganathan
Keywords: Management control system, commercial bank, budgeting system, performance measurement, cost accounting and service pricing, decision making, compensation and benefit
Copyright: Jun-2011
Date Added: 5-Jul-2012
Publisher: AAU
Abstract: Banking sector is one of the most successful financial institutions in Ethiopia; however, there is virtually no formidable study on management control system about this sector. The increasing knowledge and understanding on the application of management control system, for the area in which this research was undertaken by benchmarking of the same research undertaken in other country, were taken as the major initiators of this study and were the rationale to the research. This study focused only the application of management control system in Ethiopia Commercial Banks even if there were different managerial issues in the banking industry at the head and branch offices as well. An institution based cross sectional descriptive study with analytic components was conducted in Ethiopian commercial banks which are functioned at Addis Ababa. The study employed both quantitative and qualitative study approaches. Study population for the survey was employees, officers and mangers of the banks. Besides, for the qualitative part, key informant interviews were conducted with mangers and officers of the banks. A questionnaire with five Likert scale for the survey which is mainly used for quantitative part, and Semi-structured interview guide for the qualitative were used as data collection tools. SPSS version 19 for windows was employed to perform statistical analysis. Findings were displayed using tables, and pie-charts. The regression results show that strategic planning and management; and performance measurement have positive and statistical significant contribution on management control system of Ethiopian commercial banks .this is as similar result with (Sinikka 2007).Besides, the commercial banks are competing mainly in service and many of them adapting differentiation strategy. The priority of the majority of commercial banks is customer retention. Commercial banks are encouraging employees to upgrade their knowledge and skill on the basis of experience or service offer to the bank. However, some problems were also there; human capital, benefit entitlement, liquidity and responsibility center. Therefore, the commercial banks need to give due attention for these problems, giving and preparing continuous training for employees and evaluating training results.
Description: A thesis submitted to the School of Graduate Studies of Addis Ababa University in partial fulfillment of the requirements for the Degree of Masters of Science in Accounting and Finance June,
URI: http://hdl.handle.net/123456789/3299
Appears in:Thesis - Accounting & Finance

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